QBffice of the !Zlttornep @eneral
diMateof Qexae
DAN MORALES October 3,1991
*l-r*RNm
CMERAL
Mr. John C. Taylor Opinion No. DM-47
chairman
Board of Directors Re: Whether a member of the board of
Guadalupe-Blanco River Authority a river authority may serve on a board of
P. 0. Box 271 an appraisal district (RQ-140)
Seguin, Texas 78156
Dear Mr. Taylor:
You ask whether a director of the Guadalupe-Blanc0 River Authority may
also serve as a member of the board of directors of a county appraisal district.
Article XVI, section 40, of the Texas Constitution prohibits a person from
holding two “offices of emolument.” Because no compensation is attached to the
office of director of a county appraisal district, the office is not one of emolument.
See Tax Code 3 6.04(c) (members of board of county appraisal district receive no
compensation but receive reimbursement for actual expenses); Attorney General
Opinion JM-1266 (1990) (reimbursement for actual expenses is not an emolument
for purposes of article XV& section.40); see u&o Acts 1969,61st Leg., ch. 432, 5 1, at
1465 (directors of Guadalupe-Blanc0 River Authority to receive $25 a day plus
expenses); Water Code $50.059 (general provision regarding compensation of
directors of river authority). Therefore, the constitutional prohibition on dual office
holding is inapplicable to the facts you describe.
The common-law doctrine of incompatibility prevents a person from holding
two offices where one office might impose its policies on the other or subject it to
control in some other way. See Attorney General Opinions JM-1266 (1990); JM-129
(1984); JM-97 (1983). The main function of an appraisal district is to appraise
property in the district for ad valorem tax purposes of each taxing unit that imposes
ad valorem taxes on property in the district. Tax Code $6.01(b). Thus, if the
Guadalupe-Blanco River Authority imposed ad valorem taxes on property in a
particular appraisal district, service on both the board of the river authority and the
p. 236
Mr. John C. Taylor - Page 2 (DM-47)
board of the appraisal district would likely be incompatible under the common law.1
The Guadalupe-Blanc0 River Authority, however, has no authority to impose taxes.
Acts 1975,64th Leg., ch. 433, 9 1, at 1150. We find no other basis in the relevant
statute for concluding that service on the board of the Guadalupe-Blanco River
Authority would be incompatible with service on the board of an appraisal district
that appraises property witbin the boundaries of the river authority for ad valorem
tax purposes.
SUMMARY
Article XVI, section 40, of the Texas Constitution does not
prohibit a person from serving on the board of directors of a
river authority and the board of directors of a county appraisal
district.
Service on the board of the Guadalupe-Blanc0 River
Authority is not incompatible with service on the board of an
appraisal district that appraises property within the boundaries
of the river authority for ad valorem tax purposes.
Very truly yours,
DAN MORALES
Attorney General of Texas
WILL PRYOR
First Assistant Attorney General
*S&ion 6.03(a) of the Tax Cede,in its currentform, overrides the common-law doctrine of
iacompa&ilityto the catcntit would he appticahtcin this contextby providingthat an “individual who
is otherwiseeligibleto serve.oa the board is not ineligible hecameof membershipoa the governing
bodyof a taxingunit.” SeeAttorneyGeneralOpinionJhi-ll!57 (1990). As of September1.1991, that
F witino longerappearin s&ion 6.Oya). See H.B.864,Ads 195$72d Leg., ch. 371, 5 11, at
P. 237
Mr. John C. Taylor - Page 3 (DM-47)
MARY KELLER
Executive Assistant Attorney General
JUDGE ZOJLIE STEAKLEY (Ret)
Special Assistant Attorney General
RENEAHIcKs
Special Assistant Attorney General
MADELEINE B. JOHNSON
Chair, Opinion Committee
Prepared by Sarah Woelk
Assistant Attorney General
P- 238
Untitled Texas Attorney General Opinion
Combined Opinion